Marc Gerson, Chair of Miller & Chevalier, was quoted on language in the Senate Finance Committee's tax reform bill that sets a zero percent deduction for dividends companies pay to shareholders. Such language may lay the groundwork for a move to corporate integration in the tax code in a later version of the bill or in future legislation. "This looks like somewhat of a placeholder, and I don't know if it's something that's being set up for possible consideration either by the full Senate or in conference of the bill, or it's just something out there for future consideration," Gerson said.